It is mentioned in the Industrial Employment Standing Orders Act. You can go through for such provisions:
2.10 for "Muster Roll means all registers and sheets wherein the attendance of the workmen is marked."
2.15 for "Habitual means the recurrence of the misconduct three times or more within a period of six months."
5 for "Hours of Work, Holidays, and Weekly Off"
5.1 for "The periods of hours of work for all categories of employees/workmen shall be as per the provisions of the Factories Act/Plantations Labour Act/Mines Act and Rules and notifications made and issued thereunder, and the same shall be exhibited on the Notice Board from time to time."
5.4 for "Weekly Holidays and substitute weekly holidays will be given subject to the provisions of the above Act."
7 for "Attendance, late coming, and absenteeism"
7.1 for "Every Employee/Workman shall record his daily attendance in the manner prescribed by the management from time to time."
11 for "Leave"
Also, as it is related to payment as well, the Payment of Wages Act also provisions for maintaining leave and attendance records and headcount for payment and statutory deductions.